Service Tax Registration for single premises – Documentation, Time limits & Procedure

CBEC vide Order No. 1/2015-Service Tax notifies the following documentation, time limits and procedure with respect to filing of registration applications for single premises, which shall come into effect from 1-3-2015.

1. Applicants seeking registration for a single premises in service tax shall file the application online in the Automation of Central Excise and Service Tax (ACES) website www.aces.gov.in in Form ST-1.
2. Registration shall mandatorily require that the Permanent Account Number (PAN) of the proprietor or the legal entity being registered be quoted in the application with the exception of Government Departments for whom this requirement shall be non-mandatory.
3. E-mail and mobile number mandatory.
4. Once the completed application form is filed in ACES, registration would be granted online within 2 days
5. Registration Certificate downloaded from the ACES web site would be accepted as proof of registration dispensing with the need for a signed copy.

Documentation required

The applicant is required to submit a self attested copy of the following documents by registered post/ Speed Post to the concerned Division, within 7 days of filing the Form ST-1 online, for the purposes of verification:-

1. Copy of the PAN Card of the proprietor or the legal entity registered.
2. Photograph and proof of identity of the person filing the application.
3. Proof of Address of the premises.
4. Details of the Bank Account.
5. Memorandum / Articles of Association / List of Directors.
6. Authorisation by the Board of Directors / Partners / Proprietor  for the person filing the application.
7. Other Government registration nos. such as Sales Tax Number, CIN, etc.

The registration certificate may be revoked in any of the following situations:

1. the premises are found to be non existent or not in possession of the assessee.
2. no documents are received within 15 days of the date of filing the registration application. 
3. the documents are found to be incomplete or incorrect in any respect.